80. The equilibration defined in section 46.1 of the Act must be effected upon the establishment of each assessment roll of a related municipality, even though its population is less than 5,000 inhabitants, if the population of another related municipality is equal to or greater than that number.
If the population of every related municipality is less than 5,000 inhabitants, the decision to effect or not to effect the equilibration, if it is not compulsory, must be uniform for all related municipalities.